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Posted by Mark Wiley on December 13, 2006, 10:19 pm
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Is a taxpayer considered to be single if they are living
apart and under a legal separation for 15 months, and not
divorced because the spouse refuses to sign the divorce
decree?
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Posted by Arthur Kamlet on December 15, 2006, 9:59 am
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> Is a taxpayer considered to be single if they are living
> apart and under a legal separation for 15 months, and not
> divorced because the spouse refuses to sign the divorce
> decree?
If this legal separation is not the equivalent of divorce
then they are still married. "Spouse won't cooperate" is
not a good excuse.
Choices are to file Married Filing Separate or Married
Filing Jointly. If there are children involved, and one or
both spouses is considered unmarried (or whatever the new
terminology is) then it might be possible to file Head of
Household.
Single is not allowed.
__
Art Kamlet ArtKamlet @ AOL.com Columbus OH K2PZH
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<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
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<< Copyright (2006) - All rights reserved. >>
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Posted by Phil Marti on December 15, 2006, 9:59 am
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> Is a taxpayer considered to be single if they are living
> apart and under a legal separation for 15 months, and not
> divorced because the spouse refuses to sign the divorce
> decree?
It matters not why they aren't divorced. If they are
legally separated under state law, they're single for tax
purposes. If they're just living apart and not considered
legally separated under state law, they're married for tax
purposes (but a custodian of dependent children may be
"considered unmarried").
See "Marital Status" in Pub 501.
--
Phil Marti
Clarksburg, MD
<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>
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Posted by Drew Edmundson on December 16, 2006, 8:39 pm
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>> Is a taxpayer considered to be single if they are living
>> apart and under a legal separation for 15 months, and not
>> divorced because the spouse refuses to sign the divorce
>> decree?
> It matters not why they aren't divorced. If they are
> legally separated under state law, they're single for tax
> purposes. If they're just living apart and not considered
> legally separated under state law, they're married for tax
> purposes (but a custodian of dependent children may be
> "considered unmarried").
While this is typically the case, it does vary in some
states. In NC a legally separated couple is typically still
considered married. The only times they are considered
single are
1) After a final divorce decree
2) After the judge has issued an order of bed and board (aka
"a mensa et thoro"), or
3) After the court has issued a separate maintenance decree
of legal separation. The decree must require or approve the
parties' living separate and apart and must contain
provisions for alimony, or child support, or any other
allowance. For the separation agreement to be considered a
decree of the court, the court must adopt it as its own
judgment as indicated by a judge's signature. I am told
that typically in NC separation agreements are not adopted
by the court in NC.
So keep state law in mind.
---
Drew Edmundson, CPA
Cary, NC
<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>
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Posted by Stuart A. Bronstein on December 15, 2006, 9:59 am
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> Is a taxpayer considered to be single if they are living
> apart and under a legal separation for 15 months, and not
> divorced because the spouse refuses to sign the divorce
> decree?
I believe the answer is yes, if you've lived apart for six
months.
But you can get a divorce decree without your spouse signing
anything. Just have your lawyer schedule the case for trial.
If she doesn't cooperate, it will be over when the trial is
done, whether she cooperates or not.
Stu
<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>
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